scholarly journals Kemampuan Pengguna dan Attitude Toward Change Memoderasi Pengaruh Perceived Usefulness pada Kinerja Sistem Informasi Akuntansi

2021 ◽  
Vol 31 (9) ◽  
pp. 2401
Author(s):  
I Kadek Dwi Handika Putra ◽  
Anak Agung Ngurah Bagus Dwirandra
Keyword(s):  
Information Systems ◽  
Accounting Information ◽  
Perceived Usefulness ◽  
Accounting Information System ◽  
Accounting Information Systems ◽  
Moderating Variables ◽  
Analytical Technique ◽  
Negative Effect ◽  
The Impact ◽  
Positive Effect

The goal of this study is to examine the impact of perceived usefulness on the performance of accounting information systems, with user ability and attitude toward change serving as moderating variables. The instrument used in this study was a questionnaire distributed to 106 employees of the Village Credit Institution (LPD) Sukawati District. In this study, moderated regression analysis was used as an analytical technique. The test results show that perceived usefulness has a positive effect on the performance of accounting information systems, that user ability has a positive effect on the performance of accounting information systems, and that perceived usefulness has a negative effect on the performance of accounting information systems. The attitude toward change has a positive effect on the performance of accounting information systems, and the ability variable users do not moderate the effect of perceived usefulness on the performance of accounting information systems. Keywords: Perceived Usefulness; Accounting Information System Performance; User Capabilities; Attitude Toward Change.

scholarly journals PENGARUH PEMAKAI DAN KONFLIK PEMAKAI TERHADAP KUALITAS SISTEM INFORMASI AKUNTANSI DENGAN LIMA VARIABEL MODERATING DI SKPD PEKANBARU

2016 ◽  
Vol 5 (1) ◽  
pp. 93
Author(s):  
Kusumaningdiah Retno Setiorini
Keyword(s):  
Information Systems ◽  
User Experience ◽  
Accounting Information ◽  
Supervisor Support ◽  
Accounting Information System ◽  
Accounting Information Systems ◽  
Quality Of Accounting Information ◽  
Negative Effect ◽  
Positive Effect

Abstract The purpose of this study was to test the infl uence of users and user confl ict on the quality of accounting information systems with superior support, user communications developer, the complexity of the task, the complexity of the system, the user experience as a variable moderating. The method used survey method with processed primary data obtained from the questionnaire. The population in this study was 98 SKPD Pekanbaru which has a function as a task of fi nancial matters relating to the quality of accounting information systems with the number of samples that can be analyzed as much data as 78 respondents. The sampling technique used purposive sampling. Test data validation and reliability of respondent data using Pearson product moment and Cronbach’s alpha. Data were analyzed using Moderated Regression Analysis (MRA). The results showed (1) Effect of users positive effect on the quality of accounting information systems. (2) Confl ict users will not negatively affect the quality of accounting information system. (3) The infl uence of supervisor support moderated wearer no positive effect on the quality of accounting information systems. (4) The effect of the user moderated user communications developer is not a positive infl uence on the quality of accounting information systems. (5) Effect of users moderated complexity of the task is not a positive infl uence on the quality of accounting information systems. (6) The effect of the user moderated system complexity is not a positive infl uence on the quality of accounting information systems. (7) Effect of the wearer moderated user experience no positive effect on the quality of accounting information systems. (8) Confl ict wearer superior failed to support moderated negative effect on the quality of accounting information systems. (9) Confl ict wearer user communication moderated the developer is not a negative effect on the quality of accounting information systems. (10) The confl ict wearer moderated complexity of the task is not a negative effect on the quality of accounting information systems. (11) Confl icts user moderated system complexity is not a negative effect on the quality of accounting information systems. (12) Confl icts wearer moderated user experience a negative effect on the quality of accounting information system. Keywords: infl uence of users, user confl ict, supervisor support, user communications developer, the complexity of the task, the complexity of the system, the user experience.

scholarly journals PENGARUH PENERAPAN SISTEM INFORMASI AKUTANSI TERHADAP KINERJA KARYAWAN BRI CABANG BANDA ACEH

2020 ◽  
Vol 5 (3) ◽  
pp. 386-391
Author(s):  
Dico Wiranto ◽  
Muslim Muslim
Keyword(s):  
Information Systems ◽  
Employee Performance ◽  
Hypothesis Test ◽  
Accounting Information ◽  
Sampling Technique ◽  
Accounting Information System ◽  
Accounting Information Systems ◽  
Simple Regression Analysis ◽  
Positive Effect ◽  
Banda Aceh

The problem in this study is whether How Accounting Information Systems affect Employee Performance. The purpose of this study was to determine the effect of the effect of Accounting Information Systems on Employee Performance. The location of the study is at PT Bank BRI Banda Aceh, the number of respondents is 105 customers, while  the  sampling  technique  uses  Non  Probability  Sampling  where  researchers  accidentally  meet  with  the Employee, the technique of collecting data is a questionnaire, data analysis is calculated with the help of SPSS 19.0 with qualitative analysis tools and quantitatively and using a simple regression analysis hypothesis test. From the results of the research and discussion of the analysis of the results that have been carried out in this study, it can be concluded that the Accounting Information System has a positive effect on Employee Performance at the BRI Branch and the Banda Aceh Region. It can be said that accounting information systems are very helpful for a number of employee jobs, and SIA at Bank BRI is currently quite good at measuring performance. It has been proven in this study that AIS assesses that employee performance can be assessed from a program

scholarly journals The Effect of Education Level, Business Age and Accounting Knowledge on The Implementation of SME Accounting Information Systems in Industrial Era 4.0 (Empirical Study of MSME in South Tangerang)

2019 ◽  
Author(s):  
Khairunnisa . ◽  
Siti Rustiana
Keyword(s):  
Information System ◽  
Information Systems ◽  
Accounting Information ◽  
Education Level ◽  
Significant Positive Effect ◽  
Accounting Information System ◽  
Accounting Information Systems ◽  
Level Of Education ◽  
Positive Effect ◽  
Education Business

Thisstudyaimstodeterminetheeffectofeducationlevel,business,and accounting knowledge on the application of MSME accounting information systems in South Tangerangbothpartiallyandjointly.Thevariableusedinthisstudyistheapplicationof accounting information systems as the dependent variable while the level of education, business age, and accounting knowledge as independent variables. The data used in this study are primary data, namely by field studies by distributing questionnaires. The method used in this study is multiple linear regression analysis with probability sampling in the form of random sampling with a sample of one hundred respondents. The results showed that partially the education level had a significant positive effect, business age had a significant positive effect, and accounting knowledge had a significant positive effect on the application of the MSME accounting information system. While the results of the study simultaneously indicate that the level of education, business age, and accounting knowledge, together have a significant positive effect on the application of the MSME accounting information system.

scholarly journals The Effect of Accounting Information Systems (AIS) on Enterprise Resource Planning (ERP)

2019 ◽  
Vol 54 (5) ◽  
Author(s):  
Hisham Noori Hussain Al-Hashimy ◽  
Aliaa Saad Al Jubair ◽  
Eman Talib Jasim
Keyword(s):  
Information Systems ◽  
Enterprise Resource Planning ◽  
Technological Development ◽  
Accounting Information ◽  
Resource Planning ◽  
Study Data ◽  
Accounting Information System ◽  
Accounting Information Systems ◽  
The Impact ◽  
The Relationship

The purpose of this study is to know the impact of accounting and administrative information systems on the performance of institutions. It also aims at finding the relationship between the variables of the accounting information system and the performance variables of the institutions. The study data were collected from 60 employees and faculty members within the College of Computer Science and Information Technology at the University of Basra in Iraq. The project management process was carried out through the PMP program and analysis of the project was conducted through the SPSS program. The study showed the importance of management and planning followed by constraints on efficiency and procedures related to the performance of institutions. The study achieved its objectives and determined the relationship between variables. The use of accounting and management information systems is very important within the organization in the context of technological development in the world.

scholarly journals Efektivitas Sistem Informasi Akuntansi dan Kemampuan Teknis Pengguna pada Kinerja Individual Lembaga Perkreditan Desa

2020 ◽  
Vol 30 (7) ◽  
pp. 1633
Author(s):  
Ni Putu Meydiani Chintia Dewi ◽  
Ayu Aryista Dewi ◽  
A.A.N.A. Kresnandra
Keyword(s):  
Information Systems ◽  
Sampling Method ◽  
Accounting Information ◽  
Individual Performance ◽  
Accounting Information System ◽  
Accounting Information Systems ◽  
Technical Ability ◽  
Analysis Technique ◽  
System Effectiveness ◽  
Positive Effect

Individual performance greatly influences the success of an organization. Each individual is expected to work optimally so that the company's goals can be achieved to the maximum. There are several factors that can affect individual performance, among which are the effectiveness of accounting information systems and the user's technical ability. This research was conducted to obtain empirical evidence regarding the effect of the effectiveness of accounting information systems and the user's technical ability on individual performance. This research was conducted in 35 LPD in Denpasar City. The sample of this research was 105 respondents with a purposive sampling method. Data collection is done by distributing questionnaires. The analysis technique used is multiple linear regression. Based on the results of this study indicate that the effectiveness of accounting information systems and the user's technical ability has a positive effect on individual performance. Keywords: Accounting Information System Effectiveness; User Technical Capabilities; Individual Performance.

scholarly journals Skala Usaha dan Umur Usaha yang Mempengaruhi Penggunaan Sistem Informasi Akuntansi (Studi Empris Pada Toko Kue dan Roti di Kota Padang)

JURNAL PUNDI ◽  
2018 ◽  
Vol 2 (3) ◽  
Author(s):  
Mike Kusuma Dewi
Keyword(s):  
Information System ◽  
Information Systems ◽  
Accounting Information ◽  
Significant Positive Effect ◽  
Accounting Information System ◽  
Accounting Information Systems ◽  
Data Processing Tool ◽  
Operational Activities ◽  
The City ◽  
Positive Effect

This study aims to determine the effect of business scale and business age on the use of accounting information systems in bakeries and cakes in the city of Padang, namely the business scale and business age. From the results of research conducted can be formulated that the larger the business scale and business age, the higher the need for the use of accounting information systems, especially in the types of bakery and cake business in the city of Padang. The method used is to spread questionnaires to 19 The existing cake and bread shops, only as many as 11 shops were willing to fill out the questionnaires provided and also had applied the Accounting information system to their operational activities in Padang City and the respondents who successfully filled out the questionnaires were 70 people. From the results of the study can be explained that the variable (X1) business scale has a significant positive effect on the use of accounting information systems where the significance value is 0.016 <0.05, as well as Variables (X2) Business Age has a significant positive effect on the use of accounting information systems where the significance value is 0.004 <0.05. The data processing tool that is used is to use SPSS Ver.23

scholarly journals Faktor-Faktor Yang Mempengaruhi Implementasi Sistem Informasi Akuntansi Berbasis Komputer Pada Kantor Pelayanan Pajak Pratama Mataram Timur

2020 ◽  
Vol 9 (1) ◽  
pp. 1-11
Author(s):  
Ayu Mikarsih ◽  
Sofiati Wardah ◽  
Surahman Hidayat
Keyword(s):  
Information Systems ◽  
Human Resources ◽  
Accounting Information ◽  
Secondary Data ◽  
Ease Of Use ◽  
Perceived Usefulness ◽  
Perceived Ease Of Use ◽  
Sample Collection ◽  
Accounting Information System ◽  
Accounting Information Systems

This study aims to determine the effect of infrastructure, human resources, perceived usefulness costs, and perceived ease of use on the Computerized Accounting Information System at KPP East Mataram. This type of research used in this research is associative research. Data collection techniques in this study used a questionnaire. The sample collection technique used is the nonprobability sampling method. The types of data in this study are primary and secondary data. The results of this study indicate that the variables of infrastructure, human resources, and perceived usefulness do not affect the implementation of computer-based accounting information systems, while the cost and perceived convenience significantly influence the implementation of computerized accounting information systems.

scholarly journals A Review of the Impact of Accounting Information System for Effective Internal Control on Firm Performance

2017 ◽  
Vol 1 (2) ◽  
pp. 52-59
Author(s):  
Susan Peter Teru ◽  
Innocent Idoku ◽  
Jane Tinyang Ndeyati
Keyword(s):  
Information System ◽  
Information Systems ◽  
Internal Control ◽  
Accounting Information ◽  
Business Environment ◽  
Global Business ◽  
Accounting Information System ◽  
Accounting Information Systems ◽  
Information Reliability ◽  
The Impact

Businesses today operate in a highly competitive and changing global business environment and therefore require information system that provides speedy responses to the complex business issue. The rapid development in information technology (IT) has aided companies to generate and make use accounting information systems (AIS), and the qualitative characteristics of any accounting information system to make it effective can be sustained if there is proper internal control system. When companies and businesses adjust and regulate their computerized technique of internal control machinery according to accounting information system (AIS), there would be assurances of the reliability of financial information processes, the control measures of effectiveness and efficiency of the information reliability will be boasted, effectual and improved operative goals and enhanced performance. Therefore, this study focused and look at the influence of accounting information systems (AIS) for effective internal control on firm's performance and found out that when controls are operated efficiently and effectively, there will be improved performance, better accounting information reliability for better decision making for both the internal and external users.

scholarly journals The Impact of Computerized Accounting Information Systems Risks on the Quality of Accounting Information

2021 ◽  
Vol 16 (7) ◽  
pp. 91
Author(s):  
Mohammed Al Haija
Keyword(s):  
Information Systems ◽  
Hypothesis Test ◽  
Accounting Information ◽  
Accounting Information System ◽  
Accounting Information Systems ◽  
Quality Of Accounting Information ◽  
Technological Developments ◽  
External Causes ◽  
The Impact

This study aimed to know the impact of computerized accounting information systems risks on the quality of accounting information and to achieve the study objectives, 60 questionnaires were distributed to workers at the administrative levels in Jordanian commercial banks. The number of rounded questionnaires valid for statistical analysis reached 40, i.e. 67% of the distributed questionnaires. The results of the study showed the following: Accounting information systems are exposed to several risks that threaten their security. The study revealed that most of the risks are the result of internal reasons and not external causes, and they arise due to unintended errors or negligence. The risks of computerized accounting information systems affect the quality of accounting information. Based on the results of the hypothesis test, the three null hypotheses were rejected for the study. In light of the results of the study, the researcher recommended a set of recommendations: Holding training courses to raise the practical and scientific qualification in accounting and technology that keeps pace with technological developments in general for employees assigned to operate accounting information systems. Determine the persons authorized to enter the accounting information system and set a password for them.

scholarly journals Efektivitas Sistem Informasi Akuntansi, Budaya Organisasi dan Kinerja Karyawan di Lembaga Perkreditan Desa Kecamatan Tegalalang

2021 ◽  
Vol 31 (2) ◽  
pp. 298
Author(s):  
I Gusti Ngurah Krisna Dwipayana ◽  
I Dewa Gede Dharma Suputra
Keyword(s):  
Information System ◽  
Organizational Culture ◽  
Information Systems ◽  
Employee Performance ◽  
Accounting Information ◽  
Accounting Information System ◽  
Accounting Information Systems ◽  
Analysis Technique ◽  
The Village ◽  
Positive Effect

Employee performance is a level of overall success for a person in carrying out a task. Good employee performance is driven by the effectiveness of the accounting information system and organizational culture. The purpose of this study was to provide empirical evidence in the effect of the effectiveness of accounting information systems and organizational culture on employee performance. This research conducted at the Village Credit Institutions in Tegalalang District. The number of respondent taken was 121 employees, with a purposive sampling method. Data collection was carried out using a questionnaire. The analysis technique used is multiple linear regression. The results showed that the effectiveness of the accounting information system and organizational culture had a positive effect on employee performance. Keywords: Effectiveness of Accounting Information Systems; Organizational Culture; Employee Performance.

Sign in / Sign up

Export Citation Format

Share Document